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Sino Horizon Holdings (2923) Fair Value & Analysis

Real Estate · TW · Market cap 56.2B TWD

SH Sino Horizon Holdings 2923 · TW
Price27.20 TWD
Fair Value3.39 TWD
Upside-87.5%
Quality36/100
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Weak Growth
Loss-making · -85.4% net margin
Moderate debt · negative free cash flow
0.34% dividend yield
Trails peers (4/11)
Narrow moat 32/100
Evidence: Low Range 3.39 TWD – 3.39 TWD Share as image

Fair value as of: Jul 23, 2026

From 4 valuation models · updated 18 days ago

Share price −4.9% over the past month.

Below-average quality, and screening another 88% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (3.39 TWD). The favourable scenario is already priced in.
  • Weak quality (36/100) and above fair value at the same time, the margin of safety is missing on both counts.
  • The large gap to fair value rests on thin data (low evidence): fewer applicable models and a shorter history. Read it with extra caution.
  • As a real-estate business, asset- and dividend-based methods carry more weight here than a standard DCF.
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Price vs Fair Value (5 years)

41.00 TWD 17.20 TWD Fair Value 3.39 TWD Mar 2021 Aug 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Jul 23, 2026.

How to read this chart

60‑month range 17.20 TWD – 41.00 TWD · the 27.20 TWD price screens above the 3.39 TWD fair value. Dashed = 300-day average. As of Jul 23, 2026.

Full chart & analysis →

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Analysis

Sino Horizon Holdings (2923) currently trades at 27.20 TWD, while our model-based Fair Value estimate is 3.39 TWD, implying the stock looks roughly 87.5% overvalued today. The Quality Score stands at 36/100 (below-average quality), in the Real Estate sector. Bear case: priced above our estimate, the market already discounts strong expectations. Bull case: above-average quality can justify a premium, the entry price still matters most (evidence: low).

Over the trailing twelve months, Sino Horizon Holdings generated revenue of 7.0B TWD at a net margin of -85.4%. Revenue grew 153.7% year over year. It earns a return on equity of -11.0%. Net debt stands at 46.2B TWD. Fundamentals as of Jul 23, 2026

The share trades about 9% below its 52-week high and 60% above its 52-week low, currently above its 200-day average. For context, the median of 10 Real Estate peers we cover trades at 32% fair-value upside, at -88%, 2923 screens richer than that median.

Fair Value models

Each model estimates fair value its own way; the Fair Value above is the evidence-weighted blend. Evidence (0–100) measures how completely this model’s inputs are available: well-fed models carry more weight in the blend. The spread across models is intentional, each one stresses a different value driver; dividend models, for instance, come out structurally low when payout is small.

Model BearBaseBull Evidence
Highest evidence
EV/EBITDA 3.39 TWD 27.40 TWD 54
EV/EBIT 28.21 TWD 58.44 TWD 53
NCAV (Graham) 51.29 TWD 68.77 TWD 102.63 TWD 50
All 4 models by family
Multiples
EV/EBIT 28.21 TWD 58.44 TWD 53
EV/EBITDA 3.39 TWD 27.40 TWD 54
EV/Revenue 0.2018 TWD 43
Asset-Based
NCAV (Graham) 51.29 TWD 68.77 TWD 102.63 TWD 50

Widest divergence: Asset-Based (68.77 TWD) versus Multiples (3.39 TWD). Highest evidence: EV/EBITDA (54).

Key figures & financial health

Revenue (TTM) 7.0B TWD
Revenue growth (YoY) +154%
Net margin -85.4%
Return on equity -11.0%
Free cash flow −2.2B TWD FY2025
Operating margin 52.9%
More key figures
EPS (TTM) -3.62 TWD
Dividend yield 0.3%
EPS growth (YoY) +452%
Net debt 46.2B TWD FY2025

Figures from reported company fundamentals · as of Jul 23, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 36/100

Of which business quality 32 · Market factors (momentum, volatility) 53

Profitability 1
Margins and returns on capital today
Quality Growth 8
Are margins and returns improving?
Cashflow 0
Earnings quality: real cash, not paper profit
Fin. Strength 29
Balance sheet, leverage, solvency risk
Investment 97
Disciplined investing over empire-building
Low Volatility 25
Calm price path (market factor)
Momentum 74
Price trend over the last 3–12 months (market factor)
52W Momentum 51
Distance to the 52-week high (market factor)
Net Issuance 100
Buybacks instead of dilution

Non-valuation factor families (profitability, growth, cashflow, financial strength, momentum …), each academically grounded. Valuation itself sits in the Fair Value and is deliberately excluded here to avoid double-counting.

About the company

Sino Horizon Holdings Limited, together with its subsidiaries, engages in the development, sale, and leasing of real estate properties in mainland China and Taiwan. It operates through Real-Estate Development and Sales, Commercial Leasing, Property Management, and Others segments.

Full company description

Sino Horizon Holdings Limited, together with its subsidiaries, engages in the development, sale, and leasing of real estate properties in mainland China and Taiwan. It operates through Real-Estate Development and Sales, Commercial Leasing, Property Management, and Others segments. The company's property portfolio includes housing, shopping malls, and office buildings. Sino Horizon Holdings Limited was incorporated in 2007 and is based in Shanghai, China.

Company description, as reported by the company or data provider.

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Sino Horizon Holdings reported revenue of 5.8B TWD in FY2025 versus 4.8B TWD in FY2021, a compound +4.8%/yr. Reported net income was −6.3B TWD in FY2025.

Growth Quality 0/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2025)
5.8B TWD
Latest YoY
−32.3%
Avg. growth/yr (3Y)
−14.3%
Avg. growth/yr (5Y)
−15.5%
Avg. growth/yr (17Y)
+8.9%
Revenue +4.8%/yr
FY21 4.8B TWD
FY22 9.2B TWD
FY23 11.7B TWD
FY24 8.6B TWD
FY25 5.8B TWD
Net income
FY21 1.2B TWD
FY22 593M TWD
FY23 565M TWD
FY24 759M TWD
FY25 −6.3B TWD

2923 screens 88% overvalued. Compare with DLF Limited →

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Cite: Fair Value Calculator (2026). "Sino Horizon Holdings Fair Value". https://www.fairvalue-calculator.com/stock/2923

Peer Group

Real Estate - Development · 588 stocks

How this stock ranks against its industry: the green marker is this stock, the band is the typical 25–75% peer range, and the tick is the median.

Quality Score 37 · Bottom 25%
Fair Value upside −88% · Bottom 25%
Return on assets 2% · Above median
Net margin (TTM) -85% · Bottom 25%
Operating margin (TTM) 53% · Top 25%
Revenue growth 154% · Top 25%
Dividend yield (TTM) 0.3% · Below median
Debt / equity 1.04× · Higher than 75% of peers

Valuation Multiples vs Real Estate - Development median · lower = cheaper

P/S (TTM) 0.25× · Cheaper than median
EV/EBITDA 12.8× · Pricier than median

Snowflake

Five quick dimensions, each 0 to 100: VALUE (fair-value potential), FUTURE (revenue growth), PAST (return on equity), HEALTH (low debt), DIVIDEND (yield). Green = this stock, grey = typical sector peer.

VALUE 0 · sector 48
FUTURE 100 · sector 0
PAST 0 · sector 10
HEALTH 48 · sector 84
DIVIDEND 7 · sector 38

VALUE 0: the price sits above our fair-value range.

Values & ESG

Does this company touch areas you may want to avoid? The classification is inferred from sector and industry.

None of the checked exposures detected

ESG scores are not available for this stock yet. Values and ESG data are contextual and can differ between providers.

Similar stocks

10 more Real Estate - Development stocks, each showing price versus our Fair Value estimate (as of Jul 23, 2026).

Stock Price Fair Value vs Fair Value
DLF Limited DLF ₹657.75 ₹159.49 -76%
Lodha Developers Limited LODHA ₹1,188 ₹583.43 -51%
PT Pantai Indah Kapuk Dua Tbk, PANI 6,125 IDR 1,330 IDR -78%
Oberoi Realty Limited OBEROIRLTY ₹1,925 ₹1,183 -39%
Godrej Properties Limited GODREJPROP ₹2,102 ₹1,044 -50%
PT Jaya Real Property, Tbk., JRPT 1,080 IDR 1,674 IDR +55%
PT Bumi Serpong Damai Tbk, BSDE 555.00 IDR 1,388 IDR +150%
PT Sentul City Tbk, BKSL 64.00 IDR 84.16 IDR +32%
PT Ciputra Development Tbk, CTRA 555.00 IDR 1,388 IDR +150%
PT Duta Pertiwi Tbk DUTI 4,100 IDR 6,239 IDR +52%

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Frequently asked questions

Is Sino Horizon Holdings (2923) overvalued or undervalued?
As of Jul 23, 2026, our model estimates a fair value of 3.39 TWD versus a price of 27.20 TWD, about −88% (overvalued).
What is the fair value of 2923?
Our model-based fair value for Sino Horizon Holdings is 3.39 TWD (as of Jul 23, 2026), built from audited fundamentals. The current price is 27.20 TWD.
What is the quality score of 2923?
Sino Horizon Holdings has a Quality Score of 36/100. It measures business quality (profitability, growth, cash flow, balance-sheet strength, investment discipline, share issuance). Market factors such as price momentum and volatility do not enter the number; they are shown separately in the detail view.
What is the revenue of Sino Horizon Holdings (2923)?
Sino Horizon Holdings reported trailing-twelve-month revenue of about 7.0B TWD (latest available figure, as of Jul 23, 2026).
What is the net profit margin of 2923?
The net profit margin of Sino Horizon Holdings is about -85.4%, meaning it is currently running at a net loss. Based on the latest reported figures.
Does Sino Horizon Holdings pay a dividend?
Sino Horizon Holdings currently shows a dividend yield of about 0.52% relative to its recent price (as of Jul 23, 2026).

How we calculate Fair Value

Each company is valued through a stack of independent intrinsic-value models (DCF variants, residual-income, multiples and more), blended into one family-balanced consensus and weighted by how much trustworthy data backs it. A separate quality layer scores the fundamentals. Every input is real reported data, nothing guessed.

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